Mecklenburg County's Budget Evaluation Survey tool (BEST)

About the Program

Category: County Administration and Management (Best in Category)

Year: 2014

Over the past few years, Mecklenburg County has faced several challenges that have served as the impetus to change how we manage our business; these changes include growth, diminishing state revenue, the need to adequately fund education, and a more diverse population. In response to these challenges, Mecklenburg County has chosen to focus on changing and improving the key processes for planning, budgeting, and performance management in order to ensure that we make the best use of limited resources in order to deliver the greatest return on investment to our customers and stakeholders. This process is known as Managing for Results (M4R). As part of the Managing for Results philosophy, Mecklenburg County has consistently tried to incorporate transparent business processes and practices as an integral part of daily operations. The Budget Evaluation Survey Tool, known as BEST, provides a set of measures that incentivize better budget planning and promote sound financial management throughout the organization. The results of the BEST included as a component of each department director’s annual evaluation and used to formulate the subsequent year’s agency budget request. As a result of the implementation of BEST, department leaders have become experts in their budget administration, with a clearer understanding of how their actions contribute to the overall success of Mecklenburg County government. The BEST results are also made public on the County’s website, increasing the financial literacy of both internal and external stakeholders.